Some of the rules have been placed in public domain by the GST Council for comments. Rules such as Valuation, ITC, Composition, Transition, etc. have been placed in public domain for the first instance. Whereas some revised version of rules have also been released, such as Rules pertaining to Invoice and Refund. The rules may be downloaded from the following links:

1. Transition Rules – GST Transition Rules – 31.03.2017
2. Valuation Rules – GST Valuation Rules – 31.03.2017
3. Registration Rules – GST Registration Rules – 31.03.2017
4. Invoice Rules (Revised) – GST Invoice Rules – 31.03.2017
5. Payment Rules – GST Payment Rules – 31.03.2017
6. Input Tax Credit Rules – GST Input Tax Credit Rules – 31.03.2017
7. Refund Rules (Revised) – GST Refund Rules – 31.03.2017
8. Composition Rules – GST Composition Rules – 31.03.2017

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